Akaka Foundation for Tropical Forests
Nonprofit profile at a glance
- EIN
- 464119442
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024, Form 990-EZ 2018, Form 990-N 2016
- Location
- Hilo, HI, USA
- Phone
- 8088956991
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Land Resources Conservation
Reported finances
- Revenue
- $958,289
- Expenses
- $901,554
- Assets
- $199,622
- Liabilities
- $5,897
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- REBEKAH OHARA (CEO)
Highest reported compensation
- REBEKAH OHARA (CEO): $89,330 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To enhance and promote a forest stewardship ethic that embraces restoration and conservation strategies through integration of traditional and western knowledge, and through strategic cooperation among private and public organizations. We support three initiatives that promote thriving ecosystems, cultural practice, and sustainable livelihoods.
What it reported doing in 2024
Ohia disease resistance program (odrp): a coalition led by aftf and the usda forest service, odrp stands at the forefront of combating rapid ohia death (rod), a fungal pathogen imperiling the ohia tree (metrosideros polymorpha) - a species foundational to native hawaiian cultural practices and lifeways, and an ecological keystone that covers nearly one million acres of Hawaii's landscape; making it the backbone of Hawaii's native forests and watersheds. Rod has already caused 180,000 acres in ohia mortality. The mission of the odrp emphasizes restoring the forests afflicted by rod with potential rod-resistant strains of ohia, representing a beacon of hope for Hawaii's native forests. Recent milestones include: (1) execution of two intensive disease-resistance screening trials, involving 686 ohia trees from areas with pronounced rod mortality. (2) identification of 371 ohia trees showcasing resilience against the fungal pathogen that causes rod. (3) developing strategies to use disease-resistant ohia to restore areas affected by rod, ensuring the tree's continued presence in Hawaii's landscapes.
Operating model
- Revenue model
- Grant-funded. 77% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 92
- Accountability: 79
- Sustainability: 39
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80%; rating input score 80
- Program expense ratio: 85%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.9%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 58; 58th percentile among comparable filings
- Officer compensation ratio: 9.9%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: 17.5% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: 24.2% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 13.9% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 80% of revenue deployed · 85% of spending went to programs
- Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $766K in reported program spending
- Leadership: top reported pay $89K · 7 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 5 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- Review — Sustainability: Operating margin scored 52/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.
- Review — Sustainability: Liabilities to assets ratio scored 58/100.